For Immediate Release:                                                                  

June 3, 2021                                                                           

Auditor Faber Declares Village of Belmore “Unauditable”

Columbus – Auditor of State Keith Faber’s office last week sent a letter to the Village of Belmore (Putnam County) declaring the village “unauditable” for the period January 1, 2020 through December 31, 2020 due to inadequate records to complete an audit.

This declaration comes after the following information was unable to be obtained:

• The Uniform Accounting Network (UAN) accounting system has not been updated from the 2018-2019 corrections identified by the Village’s accountants and closed out with supporting bank reconciliations for 2020.
• The Village of Belmore did not submit financial statements and notes to the financial statements to the State Auditor’s office for the year ended December 31, 2020.

The Village was also declared “unauditable” for 2018-2019 on September 22, 2020.

Within 90 days from receiving the letter, the village must revise their financial records and provide the data necessary to complete the audit. Failure to bring the accounts, records and reports into an auditable condition within ninety days may result in legal action. This action may result in the Attorney General issuing a subpoena for Tammy Rayle, Clerk/Treasurer, and Walter Harper, Mayor, to appear in the Auditor’s office to explain their failure to provide their financial records. Also, the Attorney General may file suit to compel these officials to prepare and/or produce the necessary information to complete the audit.

Should officials need assistance in correcting any deficiencies, they may contact the Auditor of State’s Local Government Services (LGS) Department. LGS is a team of financial managers, dedicated to bringing expert financial services to Ohio’s local governments.  However, the Auditor’s office will not consider the village’s failure to act in a timely manner or their inability to meet our schedule as a mitigating factor to extend the 90 day period.

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The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.

Contact:

Allie Dumski

Press Secretary

Press@ohioauditor.gov